New regulations for 2020
Skip information indexRoyal Decree-Law 15/2020, of April 21, applying the 0% tax rate to certain deliveries of medical supplies to combat COVID 19
On April 23, it was published in theBOE Royal Decree-Law 15/2020, of April 21, on urgent complementary measures to support the economy and employment, which establishes in its article 8 that, with effect from the entry into force of this Royal Decree-Law and validity until July 31, 2020, the rate of 0 percent of theVAT to the delivery of goods, imports and intra-community acquisitions of goods referred to in the Annex of this Royal Decree-Law whose recipients are Public Law entities, clinics or hospitals, or private entities of a social nature referred to in article 20.Three of Law 37/1992, of December 28, on VAT. These operations will be documented in the invoice as exempt operations .
Previous Main tax measures regarding VAT included in RD-Law 34 /2020, of November 17, of urgent measures to support business solvency and the energy sector, and in tax matters (BOE November 28) Next Royal Decree-Law 28/2020 which extends the term for applying the 0% tax rate to certain deliveries of material health to combat COVID 19